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Finance and Credit
 

The calculation costs of banking products with the activity based costing method

Vol. 16, Iss. 21, JUNE 2010

Available online: 27 May 2010

Subject Heading: Bank management

JEL Classification: 

Konyaev A.A. candidate of economic science, Analytic department of Express-Volga bank
Konyaevaa@mail.ru

The article is devoted by the problems of definition costs of banking products. The author is uncovered essence and role system of activity based costing to management of the bank. Author was found maintenance of the system of activity based costing. In research is analyzed main method of activity based costing. Moreover, in research is produced the different example of definition costs of banking products to use resources of bank. In conclusion, author has generated the basic summary of perfection system of activity based costing commercial bank.

Keywords: Integrated cost system; cost price of banking products; activity based costing; management of banking resources

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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